Bombay High Court held that initiation of re-assessment proceedings in violation of the procedure prescribed under section 148A(b) of the Income Tax Act i.e. without supplying requisite material is bad in law and liable to be set aside.
GST order dated 3rd August, 2022 is quashed on the ground that the same has been issued in the name of a dead person.
Grievance of petitioner is that benefit of Section 11 of Income Tax Act has not been extended to petitioner, which is a Charitable Society. The reason stated is that they failed to submit audit reports in time.
GST on Government subsidy – Applicant is not a supplier of goods but is a recipient of goods. Thus instant application is not admissible.
Ruling by AAR in Telangana regarding GST exemption for printing services, such as question papers, OMR sheets, answer sheets, and marks cards, provided to educational institutions. Understand the classification, applicability of exemptions under specific notifications, and the composite supply nature of services.
ITAT Hyderabad held that payments made for making use of shrink wrap computer software wherein there is no transfer of any copyright nor grant of any commercial right to exploit it doesn’t fall within the definition of royalty and hence TDS not deductible.
CESTAT Chennai held that appeal by department dismissed as time-barred as review order as required u/s 129D(2) of the Customs Act, 1962 assumed to have been passed beyond 3 months as no evidence produced proving delay in receiving review order.
Issue is as to whether service tax can be demanded on reimbursable expenses. CESTAT held that demand cannot sustain & requires to be set aside
Shaik Moulali Vs Sate of Andhra Pradesh (Andhra Pradesh High Court) This Writ Petition for mandamus is filed to declare the action of the 2nd respondent in levying property tax against the unofficial respondent No.3 in respect of the property in question, as illegal. 2) Heard learned counsel for the petitioner; learned Assistant Government Pleader […]
Sakshi Bahl & Anr. Vs. Principal Additional Director General (Delhi High Court) HC held that based on facts and documents summitted it is clear that the petitioners are not taxable persons. The power under Section 83 of the Act, to provisionally attach assets or bank accounts is limited to attaching the bank accounts and assets […]
